Civic Intelligence

Knights Templar of the USA

EIN 04-2040687 • 501(c)10 • Boston, MA

Profile

To organize and manage individual Commanderies of Knights Templars throughout the jurisdictions of Massachusett and Rhode Island.

186 Tremont Street Room 406Boston, MA 02111
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

70th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)10 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

71st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)10 • $500k-$1M nonprofits • Source year 2017

Net Margin

24th percentile

-9.4%

Higher net margin than 24% of similar nonprofits.

501(c)10 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

72nd percentile

$0

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)10 • $500k-$1M nonprofits • Source year 2017

Asset Growth

11th percentile

-6.8%

Faster asset growth than 11% of similar nonprofits.

501(c)10 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

7th percentile

-60%

Faster revenue growth than 7% of similar nonprofits.

501(c)10 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets70th percentile

Assets

Down

$957,358

Down $70,378 (-6.8%) from 2016

Liabilities

Flat

$0

Flat from 2016

Net Assets

Down

$957,358

Down $70,378 (-6.8%) from 2016

Operations
Liabilities / Revenue71st percentileNet Margin24th percentile

Revenue

Down

$60,594

Down $90,731 (-60%) from 2016

Expenses

Down

$66,272

Down $75,294 (-53%) from 2016

Net Income

Down

-$5,678

Down $15,437 (-158%) from 2016

Trend Graphs

Balance Sheet Trend

Asset Growth11th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2011: $815,276Liabilities 2011: $0Net Assets 2011: $815,2762011Assets 2012: $906,144Liabilities 2012: $0Net Assets 2012: $906,1442012Assets 2013: $886,751Liabilities 2013: $0Net Assets 2013: $886,7512013Assets 2014: $1,095,350Liabilities 2014: $0Net Assets 2014: $1,095,3502014Assets 2015: $1,017,977Liabilities 2015: $0Net Assets 2015: $1,017,9772015Assets 2016: $1,027,736Liabilities 2016: $0Net Assets 2016: $1,027,7362016Assets 2017: $957,358Liabilities 2017: $0Net Assets 2017: $957,3582017

Highlighted filing

2017

Assets$957,358
Liabilities$0
Net Assets$957,358
Open 2017 Filing

Operations Trend

Revenue Growth7th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$200K$0-$200KRevenue 2011: $271,864Expenses 2011: $273,682Net Income 2011: -$1,8182011Revenue 2012: $232,251Expenses 2012: $250,046Net Income 2012: -$17,7952012Revenue 2013: $102,452Expenses 2013: $98,534Net Income 2013: $3,9182013Revenue 2014: $398,264Expenses 2014: $368,769Net Income 2014: $29,4952014Revenue 2015: $63,579Expenses 2015: $86,493Net Income 2015: -$22,9142015Revenue 2016: $151,325Expenses 2016: $141,566Net Income 2016: $9,7592016Revenue 2017: $60,594Expenses 2017: $66,272Net Income 2017: -$5,6782017

Highlighted filing

2017

Revenue$60,594
Expenses$66,272
Net Income-$5,678
Open 2017 Filing

Filings

Most recent year

2017 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$957,358
Liabilities
$0
Net assets
$957,358
Revenue
$60,594
Expenses
$66,272
Net income
-$5,678
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.96$0.00$0.96$0.06$0.07$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.03$0.00$1.03$0.15$0.14$0.01
2015Summary only. Only limited summary data is available for this year.$1.02$0.00$1.02$0.06$0.09$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.10$0.00$1.10$0.40$0.37$0.03
2013Summary only. Only limited summary data is available for this year.$0.89$0.00$0.89$0.10$0.10$0.00
2012Summary only. Only limited summary data is available for this year.$0.91$0.00$0.91$0.23$0.25$0.02
2011Summary only. Only limited summary data is available for this year.$0.82$0.00$0.82$0.27$0.27$0.00
Latest Detailed Filing

The latest 2017 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2016 below.

Jump To
Filing Snapshot
Filing Period
Sep 1, 2015 to Aug 31, 2016
Signed
Oct 24, 2016
Return Version
2015v2.1
Gross Receipts
$151,325
Mission and Program Overview

Mission

To organize and manage individual Commanderies of Knights Templars throughout the jurisdictions of Massachusett and Rhode Island.

The Grand Commandery of Knights Templar is a two state organization which governs many subordinate fraternal organizations of Knights Templars in Massachusetts and Rhode Island.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$987,727$1,025,736▲ $38,009
Cash and Non-Interest-Bearing Accounts$30,250$2,000▼ $28,250
Total Assets$1,017,977$1,027,736▲ $9,759
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Permanently Rstr Net Assets$987,727$1,025,736▲ $38,009
Unrestricted Net Assets$30,250$2,000▼ $28,250
Total Net Assets Fund Balance$1,017,977$1,027,736▲ $9,759
Total Liabilities and Net Assets / Fund Balance$1,017,977$1,027,736▲ $9,759
Compensation and Service Providers
Top Officer Pay72nd percentile

Board Members and Trustees

NameTitle
Richard W EsancyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$76,325
Program Service Revenue
$0
Investment Income
$75,000
Other Revenue
$0
All Other Contributions
$22,382
Change in Net Assets
$9,759
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$118,570
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$89,535--$89,535
Benefits to Members$22,996--$22,996
Other Expenses$14,669--$14,669
Insurance$5,942--$5,942
Conferences and Meetings$4,082--$4,082
Total Functional Expenses$141,566$0$0$141,566
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Knights Templar of the USA
EIN
04-2040687
Phone
6174261973
Address
186 Tremont Street Room 406, Boston, MA 02111
Doing Business As
Grand Commandery of Massachusetts and Rhode Island

Signing Officer

Name
Richard W Esancy
Title
Treasurer
Phone
6174261973
Signed
2016-10-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard W Esancy
Formed
1904
Legal Domicile
Ma
Voting Board Members
0
Independent Board Members
0
Employees
0

Preparer

Firm
Pemtax Accounting and Tax Service
Address
42 Mattakeesett Street, Pembroke, MA 02359
Preparer
Richard W Esancy
Phone
7812930300
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1

“To run a two state fraternal organization.”

Raw XML Appendix244 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0The Grand Commandery of Knights Templar is a two state organization which governs many subordinate fraternal organizations of Knights Templars in Massachusetts and Rhode Island.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherContributionsAmt022382
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/BenefitsToMembersGrp/ProgramServicesAmt022996
IRS990/BenefitsToMembersGrp/TotalAmt022996
IRS990/BooksInCareOfDetail/PersonNm0Richard W Esancy
IRS990/BooksInCareOfDetail/PhoneNum06174261973
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0186 Tremont Street
IRS990/BooksInCareOfDetail/USAddress/CityNm0Boston
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd002111
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt030250
IRS990/CashNonInterestBearingGrp/EOYAmt02000
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt04082
IRS990/ConferencesMeetingsGrp/TotalAmt04082
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt022996
IRS990/CYContributionsGrantsAmt076325
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt075000
IRS990/CYOtherExpensesAmt0118570
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt09759
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0141566
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0151325
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0To run a two state fraternal organization
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DoingBusinessAsName/BusinessNameLine1Txt0Grand Commandery of Massachusetts and Rhode Island
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/ExpenseAmt0141566
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt00
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt089535
IRS990/FeesForServicesManagementGrp/TotalAmt089535
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt0002.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt0002.00
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/PersonNm0Richard W Esancy
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/TitleTxt0Treasurer
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01904
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt00
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0151325
IRS990/GroupExemptionNum00266
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ProgramServicesAmt05942
IRS990/InsuranceGrp/TotalAmt05942
IRS990/InterestGrp/TotalAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt075000
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt075000
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0987727
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01025736
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0MA
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt053943
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfGoverningBodyInd0false
IRS990/MissionDesc0To organize and manage individual Commanderies of Knights Templars throughout the jurisdictions of Massachusett and Rhode Island.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01017977
IRS990/NetAssetsOrFundBalancesEOYAmt01027736
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Regalia
IRS990/OtherExpensesGrp/Desc1Bank Service Charges
IRS990/OtherExpensesGrp/Desc2Other program expenses
IRS990/OtherExpensesGrp/ProgramServicesAmt03924
IRS990/OtherExpensesGrp/ProgramServicesAmt1418
IRS990/OtherExpensesGrp/ProgramServicesAmt214669
IRS990/OtherExpensesGrp/TotalAmt03924
IRS990/OtherExpensesGrp/TotalAmt1418
IRS990/OtherExpensesGrp/TotalAmt214669
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0987727
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt01025736
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Richard W Esancy
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt029749
IRS990/PYInvestmentIncomeAmt032207
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt086493
IRS990/PYOtherRevenueAmt01623
IRS990/PYRevenuesLessExpensesAmt0-22914
IRS990/PYTotalExpensesAmt086493
IRS990/PYTotalRevenueAmt063579
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt09759
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0151325
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0To run a two state fraternal organization.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part I, Line 1
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01017977
IRS990/TotalAssetsEOYAmt01027736
IRS990/TotalAssetsGrp/BOYAmt01017977
IRS990/TotalAssetsGrp/EOYAmt01027736
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt076325
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0141566
IRS990/TotalFunctionalExpensesGrp/TotalAmt0141566
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01017977
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01027736
IRS990/TotalProgramServiceExpensesAmt0141566
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt075000
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0151325
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01017977
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01027736
IRS990/TravelGrp/TotalAmt00
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt030250
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02000
IRS990/USAddress/AddressLine1Txt0186 Tremont Street
IRS990/USAddress/CityNm0Boston
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd002111
IRS990/VotingMembersGoverningBodyCnt00
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Richard W Esancy
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum06174261973
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-10-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Knights Templar of the USA
ReturnHeader/Filer/BusinessNameControlTxt0KNIG
ReturnHeader/Filer/EIN0042040687
ReturnHeader/Filer/PhoneNum06174261973
ReturnHeader/Filer/USAddress/AddressLine1Txt0186 Tremont Street Room 406
ReturnHeader/Filer/USAddress/CityNm0Boston
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd002111
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Pemtax Accounting and Tax Service
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt042 Mattakeesett Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Pembroke
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd002359
ReturnHeader/PreparerPersonGrp/PhoneNum07812930300
ReturnHeader/PreparerPersonGrp/PreparationDt02016-10-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Richard W Esancy
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02016-10-24T11:22:17-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-09-01
ReturnHeader/TaxPeriodEndDt02016-08-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)10 • $500k-$1M nonprofits